The Revenue has proposed to enact the existing extra-statutory concession under which, where a business claims a partial recovery of the input tax on road fuel due to partial exemption, the road fuel scale charge can be apportioned to the same extent.

The recovery of input tax on fuel will depend on the "Partial Exemption Method" used to apportion the input tax.Depending on the useage of the vehicles under "Direct Attribution" if 90% of the road fuel is used towards making taxable supplies then that is the percentage which may be claimable.